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Item 10 Public Hearing for Adoption of the Amended and Restated FAR
City of Ocoee ▪ 1 N. Bluford Avenue ▪ Ocoee, Florida 34761 Phone: (407) 905-3100 ▪ www.ocoee.org STAFF REPORT Meeting Date: August 18, 2026 Item #: 10 Contact Name: Michael Rumer Department Director: Contact Number: Ext. 6434 City Manager: Craig Shadrix Subject: Public Hearing for Adoption of the Amended and Restated Final Resolution Pertaining to Fire Protection Assessments for Fiscal Year 2026–2027. (Assistant City Manager Rumer) Background Summary: The City currently charges fire protection service assessments within its incorporated boundaries pursuant to a methodology established in a study conducted by Anser Advisory Consulting, LLC, dated May 2025. The Amended and Restated Final Assessment Resolution was passed and adopted on August 5th, 2025. Section 2.08 of the City’s Fire Protection Assessment Ordinance, adopted as Ordinance No. 2013-010 on August 6, 2013, sets forth the procedure for determining the Fire Protection Assessment for each subsequent fiscal year. On May 19, 2026, the City Commission was given a presentation on the Fire Service Assessment Fee Program, with the option of selecting one of two new methodologies (Historical & Demand-Availability) and staff discussed various rates based on the Fire Department's 5-Year assessable budget. The City Commission voted 4-0 to authorize staff to update the City's existing Fire Services Special Assessment Program from the Fire Protection Unit methodology to the Demand and Availability methodology and to set June 16, 2026, as the hearing date to adopt the initial assessment resolution. The Initial Rate Assessment Resolution was approved at the June 16, 2026, City Commission Meeting establishing a maximum Fire Service Assessment funding level equal to 70% of the five-year average assessable Fire Budget and set August 18, 2026, as the hearing to adopt the final assessment resolution. The Amended and Restated Final Assessment Resolution for approval provides for formally adopting the Demand- Availability assessment methodology, sets the FY 2026-27 assessment rate at 45% of the five-year average assessable Fire Budget generating an estimated net revenue of $8,445,222. This rate will assess each Residential property as follows: $86.03/dwelling unit (demand) + $297.87/dwelling unit (availability) = $383.90/dwelling unit total and for nonresidential, the assessment rate is factored as: i) Demand rate — a category-specific charge, calculated by $/sq ft and ii) Availability rate — a single value of 297.87per EDU (2,423 sf per edu). The resolution also establishes a maximum assessment rate at 70% of the five-year average assessable Fire Budget, generating an estimated net revenue of $13,139,397. It should be noted that the city typically realizes approximately 95% of estimated net revenue. Under the Demand-Availability assessment methodology, the Demand Component (time spent in response to fire protection calls), residential structures are assessed a flat per dwelling unit rate with nonresidential assessed a per square foot rate. For the Availability Component (time available to respond to primary structure fire incidents), residential structures are assigned a flat Equivalent Dwelling Unit (EDU) rate with nonresidential also assigned an EDU rate based on building square footage. The assessment rates in the resolution are provided in the tables below: City of Ocoee ▪ 1 N. Bluford Avenue ▪ Ocoee, Florida 34761 Phone: (407) 905-3100 ▪ www.ocoee.org Proposed Fire Protection Assessment Rates For Fiscal Year 26-27 Based on the Five-Year Average Assessable Fire Budget Category Demand Component Availability Component Residential Per Dwelling Unit Per EDU Residential $86.03 $297.87 Non-Residential Per Square Foot Per EDU Commercial $0.097 $297.87 Industrial/Warehouse $0.019 $297.87 Institutional $0.097 $297.87 Proposed Maximum Fire Protection Assessment Rates Based on 70% of the Five-Year Average Assessable Fire Budget Category Demand Component Availability Component Residential Per Dwelling Unit Per EDU Residential $133.81 $463.35 Non-Residential Per Square Foot Per EDU Commercial $0.151 $463.35 Industrial/Warehouse $0.030 $463.35 Institutional $0.150 $463.35 Issue: Should the Honorable Mayor and City Commission Adopt the Amended and Restated Final Assessment Resolution using the Demand and Availability method of assessing a Fire Service Assessment Program, establishing maximum Fire Service Assessment Rates equal to 70% of the five-year average assessable Fire Budget, and setting the FY 2026-27 Fire Protection Assessment rates to cover 45% of the five-year average assessable Fire Budget? Recommendations: Staff recommends the Honorable Mayor and City Commission Adopt the Amended and Restated Final Assessment Resolution using the Demand and Availability method of assessing a Fire Service Assessment Program, establishing maximum Fire Service Assessment Rates equal to 70% of the five-year average City of Ocoee ▪ 1 N. Bluford Avenue ▪ Ocoee, Florida 34761 Phone: (407) 905-3100 ▪ www.ocoee.org assessable Fire Budget, and setting the FY 2026-27 Fire Protection Assessment rates to cover 45% of the five-year average assessable Fire Budget. Attachments: 1. Final Amended & Restated Fire Assessment Resolution 2. Fire Assessment Memorandum May 2026 3. Affidavit of Advertisement for Fire Protection Special Assessment Financial Impacts: Adoption of Resolution with a rate increase will provide additional revenue in defined Fire Protection service funding. Type of Item: Public Hearing DR-408A N. 02/91 CERTIFICATE TO NON-AD VALOREM ASSESSMENT ROLL I, the undersigned, hereby certify that I am the Chairman of the Board, or authorized agent of , located in County, Florida; as such, I have satisfied myself that all property included or includable on the Non-Ad Valorem Assessment Roll for the aforesaid county is properly assessed so far as I have been able to ascertain; and that all required extensions on the above described roll to show the non-ad valorem assessments attributable to the property listed therein have been made pursuant to law. I further certify that, upon completion of this certificate and the attachment of same to the herein described Non-Ad Valorem Assessment Roll as part thereof, said Non-Ad Valorem Assessment Roll will be delivered to the Tax Collector of this county. In witness whereof, I have subscribed this certificate and caused the same to be attached to and made a part of the above described Non-Ad Valorem Assessment Roll this the day of , . year Chairman of the Board or authorized agent of Name of local government County, Florida City of Ocoee, Florida Fire Assessment Memorandum May 2026 Presented by: Accenture Infrastructure and Capital Projects, LLC 529 E Crown Point Road Ocoee, Florida 35761 Copyright © 2026 Accenture. All rights reserved. i Table of Contents Assessment Memorandum ............................................................................................. 1 Service Description ......................................................................................................... 2 Assessable Costs Calculations ....................................................................................... 6 Computation of Fire Protection Assessments ............................................................. 12 Exemptions and Impact of Exemptions ....................................................................... 23 Outstanding Issues ....................................................................................................... 25 List of Tables Table 1 - Fire Rescue Department Buildings/Facility Inventory ............................................................. 2 Table 2 - City of Ocoee Fire Rescue Department Organizational Chart ............................................... 3 Table 3 - Fire Rescue Department Apparatus Normal Staffing ............................................................. 3 Table 4 - Fire Rescue Department Apparatus Location and Pumping Capacity .................................. 4 Table 5 - Fire Rescue Department Minimum Response Protocol .......................................................... 4 Table 6 - Fire Assessable Cost Calculations (FY 2026-27) ..................................................................... 8 Table 7 - Fire Services Assessable Cost Calculations Proforma Budget (FY 26-27 through FY 30-31) 10 Table 8 - Man Hours by Category (Calendar Year 2024) ....................................................................... 17 Table 9 - Demand Component Cost Apportionment (Five-Year Average) ........................................... 17 Table 10 - Demand Component Parcel Apportionment within Property Use Categories .................... 18 Table 11 - Property Data Unit Counts by Property Use Category ........................................................... 20 Table 12 - Fire Protection Assessment Rates – Demand Component (Five-Year Average) .................. 20 Table 13 - Fire Protection Assessment Rates – Availability Component (Five-Year Average) .............. 21 Table 14 - Fire Protection Assessment Rates–Combined (Five-Year Average) ..................................... 21 Table 15 - Fire Protection Assessment Rates–Combined @ 40% .......................................................... 21 Table 16 - Fire Protection Assessment Rates–Combined @ 36% .......................................................... 22 Table 17 - Estimated Impact of Exemptions @ 100% (Five-Year Average) ............................................ 24 Copyright © 2026 Accenture. All rights reserved. ii Appendices Appendix A—Situation Found Codes and Descriptions Appendix B—Fixed Property Use Codes and Use Descriptions Appendix C—Orange County Building Improvement Codes Appendix D—Florida Department of Revenue Property Use Codes Copyright © 2026 Accenture. All rights reserved. 1 Assessment Memorandum Introduction Accenture Infrastructure and Capital Projects, LLC, formerly known as Anser Advisory Consulting, LLC (Accenture) specializes in government finance and taxation issues by working with cities, counties, special districts and state agencies to develop unique funding and service delivery solutions for critical infrastructure and service needs. Accenture has developed extensive experience in structuring and implementing alternative revenue sources in Florida. City of Ocoee (City) has entered into a professional services agreement with Accenture to assist the City in developing an updated special assessment program to fund fire protection services for Fiscal Year 2026-27 and to assist with implementation of the updated program (Fire Assessment Project). This update is to (1) provide proforma budgets and assessment rates for Fiscal Year 2026-27 and (2) ensure continued legal defensibility related to recent legislation and case law decisions. The law firm of Nabors, Giblin & Nickerson, PA (NG&N) was retained to provide legal guidance on this project. This document is the Fire Assessment Memorandum (Assessment Memorandum), which is one of the project deliverables specified in the scope of services. The City currently imposes fire assessments in the incorporated area of the City based on a prior study conducted by Accenture in May 2025. The fire assessment rate imposed for Fiscal Year 2025-26 was $139.23 per fire protection unit. The fire protection assessment generated approximately $4,496,156 in revenue for Fiscal Year 2025-26. The work effort to update the fire special assessment program required the calculation of assessment rates and classifications required to fully fund the identified assessable costs to provide fire services within the City for Fiscal Year 2026-27. However, the City has the choice of funding all or only a portion of the assessable costs based on policy direction. In addition, the work effort recorded in this Assessment Memorandum required the identification of the full costs of assessable fire services (minus all revenues) and the allocation of those costs to properties that specially benefit from the provision of such fire services. Copyright © 2026 Accenture. All rights reserved. 2 Service Description Service Delivery Description The City of Ocoee’s Fire Rescue Department facilities inventory is comprised of four fire rescue stations. Table 1 identifies the Fire Rescue Department’s buildings/facilities inventory, as well as the corresponding physical location address for the facility. Table 1 Fire Rescue Department Buildings/Facility Inventory Station Address Station 25 563 S. Bluford Ave Ocoee, FL 34761 Station 26 1500 N. Clarke Rd Ocoee, FL 34761 Station 38 1910 Adair St Ocoee, FL 34761 Station 39 2500 Maguire Rd Ocoee, FL 34761 Source: City of Ocoee (2025) The Fire Rescue Department provides standard fire suppression, advanced life support (ALS) emergency medical rescue services, hazmat response, state disaster response, emergency management and disaster preparedness, fire prevention, and safety education. The City has an Automatic Aid agreement with Orange County for fire rescue services. The City also has an agreement for dispatch services with Orange County. Additionally, the City has an agreement with the City of Windermere to provide fire protection services to their residents. The City is under contract, and is compensated, to provide these services. Tables 2 through 5 outline the Fire Rescue Department’s current service operations and service components. Table 2 outlines the Fire Rescue Department’s organizational structure. Table 3 describes the normal staffing for each apparatus. This information is used in the development of the Administrative Factor, as further discussed in the “Development of Factors” section of this Assessment Memorandum. Table 4 lists the location and the fire flow/pumping capacity of the Fire Rescue Department’s apparatus. This information is used to determine the square footage cap for non-residential properties. Table 5 details the Fire Rescue Department’s response protocol. Copyright © 2026 Accenture. All rights reserved. 3 Table 2 City of Ocoee Fire Rescue Department Organizational Chart Table 3 Fire Rescue Department Apparatus Normal Staffing Apparatus Normal Staffing (Personnel) Engine 4 Rescue 2 Tanker 2 Brush 2 Deputy Chief Vehicle 1 Battalion Chief Vehicle 1 Inspector Vehicle 1 Staff Vehicle 1 Source: City of Ocoee (2025) Copyright © 2026 Accenture. All rights reserved. 4 Table 4 Fire Rescue Department Apparatus Location and Pumping Capacity Station Apparatus GPM Station 25 Engine 25 1500 Rescue 25 Brush 25 245 Tower 25 1500 Tanker 25 1800 Reserve Rescue Battalion Chief Training/EMS Vehicle Deputy Chief Vehicle Inspector Vehicle Staff Vehicle Rescue Boat Station 26 Engine 26 1500 Rescue 26 Fully Involved Trailer Station 38 Engine 38 1500 Station 39 Engine 39 1500 Tanker 39 1250 Cart 25 EMS/Special Events Fire Prevention Trailer Reserve Engine 1250 TOTAL 12045 Source: City of Ocoee (2025) The current pumping capacity is defined as the combined amount of water that all personnel and apparatus in the Fire Department can pump to a first alarm fire in gallons per minute (GPM). Based on the apparatus detailed in Table 4 above, the pumping capacity of the City’s Fire Department is 12,045 GPM per minute. Accordingly, based on National Fire Protection Association firefighting standards for fire flow as provided for in NAPA 1 Fire Code, 2015, Chapter 18 (assuming ordinary construction), the Fire Rescue Department currently has sufficient fire flow capacity to provide service coverage in the event of a structure fire involving unlimited square feet. Table 5 details the Fire Rescue Department minimum response protocol. Table 5 Fire Rescue Department Minimum Response Protocol Call Type Response Auto Accident Engine/Quint, Rescue Copyright © 2026 Accenture. All rights reserved. 5 Call Type Response Auto Accident with Entrapment 2 Engines/Quint, Rescue, Battalion Automatic Fire Alarm 2 Engines/Quint AFA Institutional (nursing home, etc.) 4 Engines, Quint, Rescue, Battalion AFA Reduced (storms) Engine/Quint Automatic Medical Alarm Engine/Quint, Rescue Building Fire 3 Engines, Quint, Rescue, Battalion Marine Rescue Engine/Quint, Rescue, Battalion Brush Fire (small) Engine/Quint Brush Fire (large) Engine/Quint, Woods Brush Fire (with exposures) 4 Engines/Quint, Woods, Rescue, Battalion Car Fire Engine/Quint Device Found (non-hazmat)) Engine/Quint, Rescue, Battalion EMDA (minor injuries) Engine/Quint, Rescue EMDB, EMDC, EMDD Engine/Quint, Rescue Hazardous Materials (gas leak outside, etc.) Engine/Quint Hazardous Materials (gas leak < 25 gallons, unknown odor) 2 Engines/Quint, Battalion House Fire 3 Engines, Quint, Rescue, Battalion Industrial Accident 2 Engines/Quint, Rescue, Battalion Mass Casualty Incident 2 Engines/Quint, Rescue, Battalion Patient Assist Engine/Quint Shed Fire (anything smaller than a house) 2 Engines/Quint, Battalion Truck Fire 2 Engines/Quint, Battalion Source: City of Ocoee (2025) Copyright © 2026 Accenture. All rights reserved. 6 Assessable Costs Calculations Development Of Factors Fire Services v. Emergency Medical Services In June 2000, litigation over the City of North Lauderdale fire rescue assessment program resulted in a decision by the Fourth District Court of Appeals in the case of SMM Properties, Inc. v. City of North Lauderdale, (the “North Lauderdale” case). The Fourth District Court of Appeals concluded that Emergency Medical Services (EMS) did not provide a special benefit to property. The Court, however, reaffirmed that fire suppression, fire prevention, fire/building inspections and first response medical services do provide a special benefit to property. In August 2002, the Florida Supreme Court upheld the decision of the Fourth District Court of Appeals. To address these concerns, Accenture developed a methodology that removed the costs associated with emergency medical services. This methodology of splitting the fire and EMS portions of a consolidated public safety department’s budget was upheld by the Fourth District Court of Appeals in July 2010 in Desiderio Corporation, et al. vs. The City of Boynton Beach, Florida, et al., 39 So.3d 487 (Fla. 4th DCA 2010). The projected departmental costs were allocated between fire protection and emergency medical services because of the Florida Supreme Court’s opinion in City of North Lauderdale v. SMM Properties that emergency medical services (above the level of first response) does not provide a special benefit to property. Accordingly, the fire protection costs were split from emergency medical service costs based on the following general guidelines. Direct Allocations To the extent that certain line items could be allocated directly to fire or EMS, direct allocations were made. For example, the budget line items for “Protective Clothing” and “Disaster Supplies” were allocated entirely to fire. Additionally, the budget line item for “Emergency Medical Supplies” was allocated entirely to EMS and not included in the assessable costs. Administrative Factor Certain line items were allocated between fire and EMS based on an Administrative Factor. This Administrative Factor is derived by creating a ratio between non-EMS or fire personnel and total combat personnel per shift. The City’s normal staffing level includes 17 non-EMS personnel and 4 EMS personnel, for a total of 21 combat personnel. This staffing yields an 80.95% percent non-EMS Administrative Factor. This percentage was then applied to all applicable line items to allocate the costs that could not be directly allocated as fire or EMS costs, and that could not be operationally allocated (see below). For example, the Administrative Factor was applied to the budget line items for “Regular Salaries,” “FICA Taxes” and “Health Insurance” to determine the fire service costs of these line items. Copyright © 2026 Accenture. All rights reserved. 7 Operational Factor Other assessable cost line items may be allocated between fire and EMS based on an Operational Factor. The Operational Factor is derived by creating a ratio between non-EMS (i.e. fire) calls and EMS calls. For Calendar Year 2024, the City reported 7,762 total fire rescue incident calls, of which 1,915 were non-EMS (i.e. fire) calls and 5,847 were EMS calls. This information results in a 24.67% non-EMS Operational Factor. This percentage was then applied to all applicable line items to allocate the costs that could not be directly allocated as fire or EMS costs, and that could not be administratively allocated (see above). For example, the Operational Factor was applied to the budget line items for “PM Repairs” and “Fuel” to determine the fire service costs of these line items. ASSESSABLE COST CALCULATIONS The assessable cost calculations for Fiscal Year 2026-27 are based on the full cost of the fire assessment program for Fiscal Years 2026-27 through 2030-31 (5-year average). For purposes of this Assessment Memorandum, the following assumptions were applied. The five-year fire assessable budget was developed by using the proposed Fiscal Year 2027 Fire Rescue Department budget and applying the appropriate factors to each line item to develop Fiscal Year 2026-27 assessable budget. x Unless more accurate information was available, a twenty two percent annual increase was applied across all “Personnel Services”. x A four percent annual increase was applied across all “Operating Expenses”. x A 5% annual increase was applied to the Windermere contract revenue; all other revenue line items remained constant. x Revenues are shown as a reduction of the total projected expenditures for each fiscal year, thereby reducing the total assessable costs for that year. Revenues are comprised of revenues directly received from or for the delivery of fire rescue services, such as fire inspection fees, fire plan review, and the Windermere Agreement revenue. An administrative factor was applied to the Windermere revenue, all other revenues were allocated directly to fire. x The line item “Statutory Discount @ 5% (4% early payment/1% non-collection” under “Additional Costs” reflects a 95% collection of the Fire Rescue Assessment to cover the 4% statutory discount allowed by the Uniform Method and 1% reserve for under collection. Accordingly, the statutory discount is budgeted at 5% of the total assessable costs. x The line items “Study Reimbursement”, “Legal Services”, and “First Class Notices” under “Additional Costs” is the reimbursement to the City for the costs of conducting the assessment study and mailing statutorily required first class notices. These costs are reimbursable through the assessment program. Copyright © 2026 Accenture. All rights reserved. 8 x Pursuant to section 197.3632, Florida Statutes, the tax collector and property appraiser may each enter into an agreement with the local government for reimbursement of necessary administrative costs incurred from the collection of the non-ad valorem assessment. Accordingly, if any such fee(s) is charged, the fee may be recouped as an add-on to the total assessable costs for the year. The line item “Collection Costs @ 2% (tax collector)” under “Additional Costs” reflects reimbursement for the collection costs associated with the non-ad valorem assessment incurred by the Tax Collector. Pursuant to section 197.3632, Florida Statues, a municipal or county government shall only compensate the tax collector for the actual costs of collecting the non-ad valorem assessment. The applied collection charge is estimated to be adequate to cover the Tax Collector’s actual collection costs. The line item “Collection Costs @ 2% (property appraiser)” under “Additional Costs” reflects reimbursement for the collection costs associated with the non-ad valorem assessment incurred by the Property Appraiser. The applied collection charge is estimated to be adequate to cover the Property Appraiser’s actual collection costs. Table 6 provides a calculation of the assessable costs for Fiscal Year 2026-27 based on an application of the above factors to the Fiscal Year 2027 proposed budget. Table 6 Fire Assessable Cost Calculations (FY 2026-27) FY 2027 Proposed Budget FY 2026-27 Assessable PERSONNEL SERVICES Regular Salaries 7,091,298 5,740,405 Overtime Pay 919,426 744,275 Incentive Pay 36,861 29,839 PTO Buyout 17,763 14,379 FICA Taxes 615,719 498,425 Retirement Contribution 1,248,643 1,010,777 State Retirement Contribution 640,377 518,385 Health Insurance 2,844,176 2,302,361 Life Insurance 25,403 20,564 Dental/Vision Insurance 34,733 28,117 Accident/Disability Inc. 38,334 31,031 Workers' Comp Ins 64,134 51,917 Unemployment Compensation 6,100 4,938 TOTAL PERSONNEL SERVICES $13,582,968 $10,995,412 OPERATING EXPENSES Personal Bonds-Notary 416 337 Professional Serv./Oth 7,800 6,314 Contractual Services 794,144 109,731 Travel Expenses 7,800 6,314 Telephone Expense 71,334 57,745 Postage and Freight 2,454 1,987 Electric Expense 71,328 57,740 Water Expense 57,177 46,285 Leasing Expense 329,479 0 Copyright © 2026 Accenture. All rights reserved. 9 FY 2027 Proposed Budget FY 2026-27 Assessable Auto Liability Ins 5,200 4,209 Multi-Peril Ins. 26,000 21,047 Building Maintenance 31,200 25,256 Vehicle Parts Repair 31,200 7,697 Equipment Maintenance Contracts 124,020 67,796 Small Equipment Repairs 58,760 47,566 Printing and Binding 7,800 6,314 Recording Fees 504 408 Advisory Board 2,080 1,684 Office Supplies 5,980 4,841 Administration Expense 2,600 2,105 POL Supplies 2,855 2,311 Uniforms 106,626 86,314 Operating Supplies 154,440 125,019 Emergency Medical Supplies 273,874 0 Protective Clothing 179,145 179,145 Disaster Supplies 5,200 5,200 Equipment (4,999.99 or Less) 78,000 78,000 Computer Equipment/Software 6,968 5,641 Books/Subscriptions 6,032 4,883 Professional Dues 19,926 16,130 Training Expense 141,440 114,496 Community Promotion 22,776 18,437 Capital - Non-Apparatus 158,600 145,305 PM Repairs 66,209 16,334 Fuel 98,984 24,419 TOTAL OPERATING EXPENSES $2,958,352 $1,297,010 CAPITAL OUTLAY Vehicle Replacement 1,721,151 1,310,850 TOTAL CAPITAL OUTLAY $1,721,151 $1,310,850 TOTAL EXPENDITURES $18,262,471 $13,603,273 REVENUES Fire Plan Review 180,000 180,000 Inspection Fees 40,000 40,000 EMS Patient Transport Fee 1,740,000 0 Windermere Fire Protection 926,100 749,678 TOTAL REVENUES $2,886,100 $969,678 TOTAL EXPENDITURES $18,262,471 $13,603,273 TOTAL REVENUES $2,886,100 $969,678 TOTAL NET EXPENDITURES $15,376,371 $12,633,595 Table 7 shows the calculation of the full cost of the Fire Services Assessment Program for Fiscal Year 2026-27 through Fiscal Year 2030-31 (as well as the Five-year average). Copyright © 2026 Accenture. All rights reserved. 10 Table 7 Fire Services Assessable Cost Calculations Proforma Budget (FY 26-27 through FY 30-31) FY 2026-27 Assessable FY 2027-28 Assessable FY 2028-29 Assessable FY 2029-30 Assessable FY 2030-31 Assessable 5-Year Average PERSONNEL SERVICES Regular Salaries 5,740,405 7,003,295 8,544,019 10,423,704 12,716,918 8,885,668 Overtime Pay 744,275 908,016 1,107,780 1,351,491 1,648,819 1,152,076 Incentive Pay 29,839 36,404 44,412 54,183 66,103 46,188 PTO Buyout 14,379 17,543 21,402 26,111 31,855 22,258 FICA Taxes 498,425 608,078 741,856 905,064 1,104,178 771,520 Retirement Contribution 1,010,777 1,233,147 1,504,440 1,835,417 2,239,208 1,564,598 State Retirement Contribution 518,385 632,430 771,564 941,308 1,148,396 802,417 Health Insurance 2,302,361 2,808,880 3,426,834 4,180,737 5,100,499 3,563,862 Life Insurance 20,564 25,088 30,607 37,340 45,555 31,831 Dental/Vision Insurance 28,117 34,302 41,849 51,056 62,288 43,522 Accident/Disability Inc. 31,031 37,858 46,187 56,348 68,744 48,033 Workers' Comp Ins 51,917 63,338 77,273 94,273 115,013 80,363 Unemployment Compensation 4,938 6,024 7,350 8,967 10,939 7,644 TOTAL PERSONNEL SERVICES $10,995,412 $13,414,403 $16,365,572 $19,965,997 $24,358,517 $17,019,980 OPERATING EXPENSES Personal Bonds-Notary 337 350 364 379 394 365 Professional Serv./Oth 6,314 6,567 6,829 7,103 7,387 6,840 Contractual Services 109,731 114,120 118,685 123,432 128,370 118,868 Travel Expenses 6,314 6,567 6,829 7,103 7,387 6,840 Telephone Expense 57,745 60,054 62,457 64,955 67,553 62,553 Postage and Freight 1,987 2,066 2,149 2,235 2,324 2,152 Electric Expense 57,740 60,050 62,452 64,950 67,548 62,548 Water Expense 46,285 48,136 50,062 52,064 54,147 50,139 Auto Liability Ins 4,209 4,378 4,553 4,735 4,924 4,560 Multi-Peril Ins. 21,047 21,889 22,764 23,675 24,622 22,799 Building Maintenance 25,256 26,267 27,317 28,410 29,546 27,359 Vehicle Parts Repair 7,697 8,005 8,325 8,658 9,004 8,338 Equipment Maintenance Contracts 67,796 70,508 73,328 76,261 79,312 73,441 Small Equipment Repairs 47,566 49,469 51,448 53,506 55,646 51,527 Printing and Binding 6,314 6,567 6,829 7,103 7,387 6,840 Recording Fees 408 425 442 459 478 442 Advisory Board 1,684 1,751 1,821 1,894 1,970 1,824 Office Supplies 4,841 5,034 5,236 5,445 5,663 5,244 Administration Expense 2,105 2,189 2,276 2,368 2,462 2,280 POL Supplies 2,311 2,403 2,500 2,600 2,703 2,503 Uniforms 86,314 89,766 93,357 97,091 100,975 93,501 Operating Supplies 125,019 130,020 135,221 140,630 146,255 135,429 Protective Clothing 179,145 186,311 193,763 201,514 209,575 194,062 Disaster Supplies 5,200 5,408 5,624 5,849 6,083 5,633 Equipment (4,999.99 or Less) 78,000 81,120 84,365 87,739 91,249 84,495 Computer Equipment/Software 5,641 5,866 6,101 6,345 6,599 6,110 Books/Subscriptions 4,883 5,078 5,281 5,493 5,712 5,289 Professional Dues 16,130 16,776 17,447 18,145 18,870 17,474 Training Expense 114,496 119,076 123,839 128,792 133,944 124,029 Community Promotion 18,437 19,175 19,942 20,739 21,569 19,972 Capital - Non-Apparatus 145,305 151,117 157,162 163,448 169,986 157,404 PM Repairs 16,334 16,987 17,667 18,373 19,108 17,694 Copyright © 2026 Accenture. All rights reserved. 11 FY 2026-27 Assessable FY 2027-28 Assessable FY 2028-29 Assessable FY 2029-30 Assessable FY 2030-31 Assessable 5-Year Average Fuel 24,419 25,396 26,412 27,468 28,567 26,453 TOTAL OPERATING EXPENSES $1,297,010 $1,348,891 $1,402,846 $1,458,960 $1,517,319 $1,405,005 CAPITAL OUTLAY Vehicle Replacement 1,310,850 68,021 1,573,575 0 1,650,803 920,650 TOTAL CAPITAL OUTLAY $1,310,850 $68,021 $1,573,575 $0 $1,650,803 $920,650 TOTAL EXPENDITURES $13,603,273 $14,831,314 $19,341,992 $21,424,958 $27,526,639 $19,345,635 REVENUES Fire Plan Review 180,000 180,000 180,000 180,000 180,000 180,000 Inspection Fees 40,000 40,000 40,000 40,000 40,000 40,000 Windermere Fire Protection 749,678 787,162 826,520 867,846 911,238 828,489 TOTAL REVENUES $969,678 $1,007,162 $1,046,520 $1,087,846 $1,131,238 $1,048,489 TOTAL EXPENDITURES $13,603,273 $14,831,314 $19,341,992 $21,424,958 $27,526,639 $19,345,635 TOTAL REVENUES $969,678 $1,007,162 $1,046,520 $1,087,846 $1,131,238 $1,048,489 TOTAL NET EXPENDITURES $12,633,595 $13,824,152 $18,295,473 $20,337,112 $26,395,401 $18,297,146 ADDITIONAL COSTS Collection Costs @ 2% (tax collector) 279,829 303,828 402,099 446,970 580,119 402,569 Collection Costs @ 2% (property appraiser) 279,829 303,828 402,099 446,970 580,119 402,569 Statutory Discount @ 5% (4% early payment / 1% non-collection) 699,572 759,569 1,005,246 1,117,424 1,450,297 1,006,422 First Class Notices (17,000 x $1.63) 27,710 0 0 0 0 5,542 Study Reimbursement 49,900 0 0 0 0 9,980 Legal Services 21,000 0 0 0 0 4,200 TOTAL ADDITIONAL COSTS $1,357,840 $1,367,225 $1,809,444 $2,011,364 $2,610,535 $1,831,282 TOTAL ASSESSABLE COSTS $13,991,435 $15,191,377 $20,104,917 $22,348,476 $29,005,936 $20,128,428 Copyright © 2026 Accenture. All rights reserved. 12 Computation of Fire Protection Assessments Assessment Classifications This section of the Memorandum includes the recommended parcel classifications and preliminary assessment rates as calculated within this Assessment Memorandum. The City’s fire protection assessment cost calculations provided herein are primarily based on information supplied by the City. The assessable cost projections developed by Accenture are designed to forecast preliminary annual assessment rates within each property use category based on the calculated assessable budget. Special Benefit Assumptions The following assumptions support a finding that the fire services, facilities, and programs provided by the City provide a special benefit to the assessed parcels. x Fire services, facilities, and programs possess a logical relationship to the use and enjoyment of property by: (i) protecting the value and integrity of improvements and structures through the availability and provision of comprehensive fire services; (ii) protecting the life and safety of intended occupants in the use and enjoyment of property; (iii) preserving or lowering the cost of fire insurance by the presence of a professional and comprehensive fire protection program; (iv) containing fire incidents occurring on land with the potential to spread and endanger other property and property features; and (v) preserving and enhancing the value and marketability of property. x The availability and provision of comprehensive fire services enhance and strengthen the relationship of such services to the use and enjoyment of the parcels of property, the market perception of the area and, ultimately, the property and rental values within the City. Apportionment Methodology The following section describes the recommended assessment apportionment methodology for fire services based on: (i) the fire assessable cost calculations; (ii) the ad valorem tax roll maintained by the property appraiser and the City’s fire assessment database; and (iii) the fire incident data. Cost Apportionment To allocate the fire protection assessable costs among all property use categories, Accenture worked with City staff to develop a methodology to address the time spent in response to fire protection calls (“Demand Component”) and the time available to respond to primary structure fire incidents (“Availability Component”). Copyright © 2026 Accenture. All rights reserved. 13 To develop the Demand and Availability Components, the City of Ocoee Fire Rescue staff determined the annual man-hours of availability to respond to calls within the City versus the annual man hours actually responding to fire protection calls, preparing for call responses and maintaining required training and testing. The City included the actual or estimated time associated with the following components in the annual demand man-hours: (1) Fire calls; (2) EMS calls; (3) Fire Resupply & Reports; (4) EMS Resupply & Reports; and (5) Training. Based on the above, the City determined that 47,319.59 man-hours per year were spent on demand out of 183,960.00 total annual man-hours. Therefore, the remainder of the man-hours 136,640.41 or 74.282% of the man-hours per year, are available to respond to primary structure fire incidents and 25.72% of the annual man-hours are spent on demand. Accordingly, 25.72% of the total five-year average fire protection assessable costs ($5,177,587) were allocated to the Demand Component and 74.28% of the total five-year average fire protection assessable costs ($14,950,841) were allocated to the Availability Component. Cost Apportionment Assumptions The following assumptions support findings that the cost apportionment used is fair and reasonable. x Apportioning Fire Protection Assessed Costs among classifications of property based upon historical demand for fire protection services, but not Emergency Medical Services, is a fair and reasonable method of Cost Apportionment because it reflects the property uses' potential fire risk based upon Building use and is a reasonable proxy for the amount of fire flow, fire fighters, quantity and size of apparatus, and other special fire fighting equipment that must be available in accordance with the City's standards and practices. x It is fair and reasonable and consistent with the decision of the Florida Supreme Court in the case of City of North Lauderdale v. SMM Properties, Inc., 825 So. 2d 343 (Fla. 2002), to exclude from the Fire Protection Assessed Cost amounts determined to constitute the Emergency Medical Services Cost. x Apportioning the Fire Protection Assessed Cost among classifications of property based upon both historical demand for fire protection services and available man-hours for Primary Structure response is fair and reasonable and proportional to the special benefit received and will ensure that no property is assessed an amount greater than the special benefit received. x Apportioning the Fire Protection Assessed Costs between the City fire department's time spent in response to fire protection calls, response preparation mandatory training, and reporting -- the Demand Component -- and time available to respond to fire incidents -- the Availability Component -- is fair and reasonable and proportional to the special benefit received. x EMS costs are not included in the Fire Protection Assessable Budget and are not funded by the Fire Protection Assessment. Copyright © 2026 Accenture. All rights reserved. 14 Parcel Apportionment Applying the foregoing cost apportionment methodology, fire protection assessment rates were computed for each category of property use in the City for the Demand Component and the Availability Component. The underlying assumptions and specific methodology for the parcel apportionment for each component is generally described below. Demand Component Assumptions The following assumptions support findings that the parcel apportionment for the Demand Component is fair and reasonable. x Apportioning the percentage of the fire protection assessed costs relating to the Demand Component among classifications of property based upon historical demand for fire protection services, but not emergency medical services, is fair and reasonable because it reflects the property uses' potential fire risk based upon Building use and is a reasonable proxy for the amount of fire flow, fire fighters, quantity and size of apparatus, and other special fire fighting equipment that must be available in accordance with the City's standards and practices. x The fire protection incident reports are the most reliable data available to determine the potential demand for fire protection services from property use and to determine the benefit to property use resulting from the demand for fire protection services to protect and serve buildings located within assessed property and their intended occupants. There exist sufficient fire protection incident reports that document the historical demand for fire protection services from assessed property within the property use categories. The demand percentage that has been determined for each property use category by an examination of such fire protection incident reports is consistent with the experience of the City. Therefore, the use of demand percentages that were determined by an examination of fire protection incident reports is a fair and reasonable method to apportion the fire protection assessed costs among the property use categories. x The level of services required to meet anticipated demand for fire protection services and the corresponding annual fire protection budget required to fund fire protection services provided to non-specific property uses would be required notwithstanding the occurrence of any incidents from such non-specific property uses. Therefore, it is fair and reasonable to omit from the demand percentage calculation the fire protection incident reports documenting fire protection services provided to non-specific property uses. The City’s budget is sized based upon its ability to provide service to property within its boundaries. Therefore, the level of services required to meet anticipated demand for fire protection services and the corresponding annual fire protection budget required to fund fire protection services provided to non-specific property uses would be required notwithstanding the occurrence of any incidents from such non-specific property use. The following assumptions support findings that the Demand Component parcel apportionment applied in the Residential Property Use Classification (including single-family, mobile homes, condominiums, duplexes and multi-family) is fair and reasonable. Copyright © 2026 Accenture. All rights reserved. 15 x The historical demand for fire protection services for multi-family and single-family residential property is substantially similar and any difference in the percentage of documented fire protection calls to such specific property uses is statistically insignificant. x Neither the size nor the value of the residential property determines the scope of the required fire protection response. The potential demand for fire protection services is driven by the existence of a dwelling unit and the anticipated average occupant population. x Apportioning the percentage of the fire protection assessed costs relating to the Demand Component for fire services attributable to residential property on a per dwelling unit basis is required to avoid cost inefficiency and unnecessary administration and is a fair and reasonable method of parcel apportionment based upon historical call data. x As a consequence of the transient use and potential extraordinary vacancies within mobile home parks as compared to other residential property and the lack of demand for fire protection services for unoccupied spaces, it is fair and reasonable to provide for an extraordinary vacancy adjustment procedure for mobile home park property. The following assumptions support findings that the parcel apportionment applied in the Non- Residential Property Use Classification (including commercial, industrial/warehouse, and institutional) is fair and reasonable. x The separation of non-residential property buildings by actual square footage is fair and reasonable for the purpose of parcel apportionment for the Demand Component because the demand for fire protection service is determined and measured by the actual square footage of structures and improvements within benefited parcels. x The greater the building area, the greater the potential for a large fire and the greater amount of fire fighting resources that must be available in the event of a fire in a structure of that building’s size. Therefore, it is fair and reasonable to use building area as a proxy for determining a tax parcel’s demand component. x In accordance with section 166.223, Florida Statutes, which mandates that the City treat recreational vehicle park property as commercial property for non-ad valorem special assessments levied by the City, like the fire protection assessment, it is fair and reasonable to treat each space within recreational vehicle park property as a building of commercial property and assign the square footage of 400 square feet, the maximum size of a recreational vehicle- type unit pursuant to s. 320.01(1)(b), Florida Statutes. x The City has determined that the average mobile home located on RV park property in the City has a building area of 720 square feet. Since the actual building area of these mobile homes may not be readily available and the cost of measuring the building area for each mobile home would greatly exceed any benefit to be derived from individual measurement, it is fair and reasonable to assign each mobile home within an RV park an assumed building square footage of 720 square feet. x As a consequence of the transient use and potential extraordinary vacancies within recreational vehicle parks as compared to other commercial property and the lack of demand for fire protection services for unoccupied spaces, it is fair and reasonable to provide for an extraordinary vacancy adjustment procedure for recreational vehicle park property. Copyright © 2026 Accenture. All rights reserved. 16 Demand Component Methodology To develop the parcel apportionment methodology for the Demand Component, Accenture obtained information from the City in an electronic format, identifying the number and type of fire protection call responses within the City by City fire protection vehicles for Calendar Year 2024. The City uses the Florida Fire Incident Reporting System (FFIRS) to record its fire incidents. The FFIRS is a tool for fire departments to report and maintain computerized records of fires and other department activities in a uniform manner. A data field in the FFIRS, “type of situation found,” identifies the incident as an EMS or non-EMS type of call for each incident. Appendix A provides a codes list for the “type of situation found” as recorded on the fire incident reports used to identify EMS and non-EMS calls. Another data field in the FFIRS, “fixed property use,” identifies the type of property that fire departments respond to for each fire incident. The fixed property uses correlate to property uses determined by the Orange County Property Appraiser on the ad valorem tax roll. Appendix B provides a codes list for the “fixed property use” as recorded on the fire incident reports. Accenture analyzed the Calendar Year 2024 fire protection incident data from the FFIRS files to evaluate trends and determine if aberrations were present. The City fire protection data for Calendar Year 2024 represents 7,762 total incidents within the City. Of the 7,762 total incidents, there were 5,847 incidents classified as EMS based on the type of situation found indicated on the incident reports. These 5,847 EMS incidents were not included in this analysis. Of the 1,915 remaining non-EMS type calls, 1,136 were calls to specific property uses. The remaining 779 calls were considered non-specific. Because of the inability to correlate these calls to specific property categories, the call analysis does not include these 779 calls. The City’s budget is sized based upon its ability to provide service to specific property within its boundaries. Therefore, the level of services required to meet anticipated demand for fire services and the corresponding annual fire budget required to fund fire services provided to non-specific property uses would be required notwithstanding the occurrence of any incidents from such non-specific property use. Due to the urbanized nature of the City, the suppression of fires on vacant land and unimproved agricultural property primarily benefits adjacent property by containing the spread of fire rather than preserving the integrity of the vacant parcel. Thus, incidents to vacant and unimproved agricultural property were treated as non-specific and not utilized in the cost apportionment. Using the fixed property use codes, the remaining 1,136 calls to specific properties were assigned to the following property use categories: residential, commercial, industrial/warehouse, and institutional. Once the assignment of the incidents was made to the property use categories, the time in service based on the number of man-hours was determined for each incident and aggregated by property use category. The time in service was determined by using two data fields in the FFIRS, the “call Copyright © 2026 Accenture. All rights reserved. 17 start time” and the “call clear time” were used for the start and end times of the calls. The total man-hours for each incident were determined by analyzing three other data fields in the FFIRS: “Suppression Personnel”, “Rescue Personnel”, and “Other Personnel”. The calculation is as follows. 1. Call Clear Time – Call Start Time = Call Duration Minutes 2. Fire Personnel + Rescue Personnel + Other Personnel = Total Personnel 3. Total Personnel * Call Duration Minutes = Total Personnel Minutes 4. Personnel Minutes/60 (rounded up to 1 decimal place) = Man Hours for each incident The Time in Service for fire rescue services provides an accurate measure of the fire department personnel, apparatus and other resources employed by the City to provide fire rescue services to each Property Use Category. Therefore, it is fair and reasonable to apportion the Fire Rescue Assessed Costs among the Property Use Categories based upon the proportionate Time in Service for each Property Use Category. Table 8 outlines the property use category assignment of fire type incidents and proportionate number of man-hours based on the analysis conducted by Accenture. Table 8 Man Hours by Category (Calendar Year 2024) Property Category Manhours Percent of Man Hours Residential 1,490.34 65.83% Commercial 451.67 19.95% Industrial/Warehouse 74.3 3.28% Institutional 247.6 10.94% Total 2,263.91 100% The portion of the five-year average assessable costs to provide fire protection services based on the Demand Component were apportioned among property use categories based upon the historical demand for fire protection services reflected by the fire incident data reported to the State Fire Marshal. This apportionment is illustrated in Table 9. Table 9 Demand Component Cost Apportionment (Five-Year Average) Property Category Manhours Percent of Man Hours Portion of Budget Residential 1,490.34 65.83% $3,408,424 Commercial 451.67 19.95% $1,032,974 Industrial/Warehouse 74.3 3.28% $169,925 Institutional 247.6 10.94% $566,264 Total 2,263.91 100% $5,177,587 The share of the Demand Component fire protection assessable costs apportioned to each property use category was further apportioned among the parcels of property within each property use category in the manner described in Table 10. Copyright © 2026 Accenture. All rights reserved. 18 Table 10 Demand Component Parcel Apportionment within Property Use Categories Category Parcel Apportionment Residential Dwelling Unit Non-Residential Improvement Area Per Building (Square Footage) ¾ Commercial ¾ Industrial/Warehouse ¾ Institutional Availability Component Assumptions The following assumptions support findings that the parcel apportionment for the Availability Component is fair and reasonable. x Apportioning the percentage of the fire protection assessed cost relating to the Availability Component among parcels containing primary structures based upon the City Fire Protection Department's man-hours necessary for availability to respond to fire calls is fair and reasonable and proportional to the special benefit received by such structures. x Assessed properties specially benefit from the availability of a professional fire protection services program within the City through lowered fire insurance premiums and the protection of the life and safety of the occupants of the property. x The potential demand for fire protection services availability is generated by the total quantity of improved properties within the City. Therefore, it is fair and reasonable to apportion the fire protection assessed costs for the Availability Component pursuant to the square footage of buildings represented by equivalent dwelling units (EDUs), based on the average size of a residential dwelling unit. x The Fire Protection Department’s staffing for potential responses to residential structure fire calls is the same for multi-family and single family residential property and is not dictated by the size of the structure, but rather by the presence of a dwelling unit, therefore it is fair and reasonable to apportion the Availability Component to all residential property uniformly without distinction as to the type of dwelling or size of the residential structure, by assigning 1 EDU to each dwelling unit. x The Fire Protection Department’s staffing for potential responses to non-residential primary structure fire calls varies according to the size of the building therefore it is fair and reasonable to apportion the Availability Component to non-residential properties on the basis of the size of the buildings on the tax parcel represented by EDUs. x It is fair and reasonable to allocate the Availability Component to non-residential properties based on the number of equivalent dwelling units or EDUs of buildings on the parcel because such allocation provides a reasonable estimation of the costs of the availability of fire protection staff, services, facilities and programs for such structures. Copyright © 2026 Accenture. All rights reserved. 19 Availability Component Methodology To develop the Availability Component, the City analyzed the ad valorem tax roll data to determine the average square footage for a typical residence within the City or the equivalent dwelling unit (EDU). For City of Ocoee, the EDU value is equal to 2,423 square feet. This EDU value was then used to calculate the number of EDUs attributable to primary structures on each parcel of non-residential property. Property Data The City provided Accenture with information from the special assessment roll developed by City staff and based on the ad valorem tax roll from the Orange County Property Appraiser’s office to develop the billing unit information used to calculate assessment rates. Each property use within the City on the ad valorem tax roll was assigned to one or more of the property use categories based on their assignment of use by the Orange County Property Appraiser or verification of use obtained through field research. The Property Appraiser assigns a building improvement code based on a building’s assigned use on a parcel of property. The City conducted an analysis regarding building improvement types based on the assignment of use by the Orange County Property Appraiser or verification obtained through field research. A list of Building Improvement Codes used by the Orange County Property Appraiser is provided as Appendix C. Further analysis was conducted of the parcels based on the Florida Department of Revenue (DOR) property use codes reflected in the Rule 12D-8.008, Florida Administrative Code. A listing of DOR codes, associated property description is provided as Appendix D. For parcels assigned to the Residential Property Use Category, the City utilized the total number of dwelling units within the City as determined from the building files on the ad valorem tax roll or through use of field research. For parcels within the Non-Residential Property Use Category (commercial, industrial/warehouse, and institutional), the City utilized the amount of square footage of the non-residential structures as determined from the building files on the ad valorem tax roll or through the use of field research. For RV Parks, in accordance with section 166.223, Florida Statutes, which mandates that the City treat RV park property as commercial property for non-ad valorem special assessments levied by the City, like the fire assessment, each RV space within a recreational vehicle park property was assign the square footage of 400 square feet. Each mobile home space within an RV Park was assigned 720 square feet. Copyright © 2026 Accenture. All rights reserved. 20 Table 11 below provides the units for each property use category for both the Demand and Availability Component. Table 11 Property Data Unit Counts by Property Use Category Demand Availability Category Number of Unit Type Number of Units Unit Type Residential 17,831 Dwelling Unit 17,830.55 EDU Commercial 4,798,825 Square Feet 1,980.53 EDU Industrial/Warehouse 4,080,171 Square Feet 1,683.93 EDU Institutional 2,645,209 Square Feet 1,091.71 EDU Computation of Fire Protection Special Assessment Rates–Demand Component Applying the parcel apportionment methodology for the Demand Component, the Demand Component fire protection assessment rates were computed for each category of property use in the City. Based on the Demand Component portion of the assessable costs of providing fire protection services, the number of fire calls apportioned to specific property categories, and the number of billing units within the specific property categories, Table 12 summarizes the recommended Demand Component assessment rates after application of the fire protection assessment methodology at 100 percent of the five-year average assessable costs for the Demand Component. Table 12 Fire Protection Assessment Rates – Demand Component (Five-Year Average) Category Demand Component Residential Per Dwelling Unit Residential $191.16 Non-Residential Per Square Foot Commercial $0.216 Industrial/Warehouse $0.042 Institutional $0.215 Computation of Fire Protection Special Assessment Rates – Availability Component Applying the parcel apportionment methodology for the Availability Component, the Availability Component fire protection assessment rate per EDU was calculated. Based on the Availability Component portion of the assessable costs of providing fire protection services and the number Copyright © 2026 Accenture. All rights reserved. 21 of EDUs within the Fire Services Area, Table 13 summarizes the recommended Availability Component assessment rate after application of the updated fire protection assessment methodology at 100 percent of the five-year average assessable costs for the Availability Component. Table 13 Fire Protection Assessment Rates – Availability Component (Five-Year Average) Five-Year Average Total Assessment Funding Requirement $14,950,841 Total Number of EDUs 22,586.72 Rate Per EDU $661.93 Table 14 summarizes the recommended combined assessment rates after application of the fire protection assessment methodology for all property categories at 100 percent of the five- year average assessable costs for both the Demand Component and the Availability Component. Table 14 Fire Protection Assessment Rates–Combined (Five-Year Average) Category Demand Component Availability Component Residential Per Dwelling Unit Per EDU Residential $191.16 $661.93 Non-Residential Per Square Foot Per EDU Commercial $0.216 $661.93 Industrial/Warehouse $0.042 $661.93 Institutional $0.215 $661.93 Estimated Gross Revenue $20,128,428 Estimated Exemption $1,359,764 Estimated Net Revenue $18,768,664 Table 15 summarizes the recommended combined assessment rates after application of the fire protection assessment methodology for all property categories at 40 percent of the five- year average assessable costs for both the Demand Component and the Availability Component. Table 15 Fire Protection Assessment Rates–Combined @ 40% Category Demand Component Availability Component Residential Per Dwelling Unit Per EDU Residential $76.47 $264.77 Non-Residential Per Square Foot Per EDU Commercial $0.087 $264.77 Industrial/Warehouse $0.017 $264.77 Institutional $0.086 $264.77 Estimated Gross Revenue $8,051,371 Estimated Exemption $543,935 Estimated Net Revenue $7,507,436 Copyright © 2026 Accenture. All rights reserved. 22 Table 16 summarizes the recommended combined assessment rates after application of the fire protection assessment methodology for all property categories at 36 percent of the five- year average assessable costs for both the Demand Component and the Availability Component. Table 16 Fire Protection Assessment Rates–Combined @ 36% Category Demand Component Availability Component Residential Per Dwelling Unit Per EDU Residential $68.82 $238.29 Non-Residential Per Square Foot Per EDU Commercial $0.078 $238.29 Industrial/Warehouse $0.015 $238.29 Institutional $0.078 $238.29 Estimated Gross Revenue $7,246,234 Estimated Exemption $491,145 Estimated Net Revenue $6,755,089 Copyright © 2026 Accenture. All rights reserved. 23 Exemptions and Impact of Exemptions Because the fire protection assessment is being developed to meet the case law standards for a valid special assessment, any proposed exemptions require special scrutiny. The crafting of an exemption must be founded upon a legitimate public purpose, and not tramp on state or federal constitutional concepts of equal protection and constitutional prohibitions against establishment of religion or the use of the public treasury directly or indirectly to aid religious institutions. Furthermore, to ensure public acceptance, any exemption must make common sense and be fundamentally fair. Finally, the impact of any proposed exemption should be evaluated in terms of its magnitude and fiscal consequences on the City’s general funds. Whenever crafting an exemption, it is important to understand that the fair apportionment element required by Florida case law prohibits the shifting of the fiscal costs of any special assessment from exempt landowners to other non-exempt landowners. In other words, the funding for an exemption from a special assessment must come from a legally available external revenue source, such as the City’s general fund. Funding for fire assessment exemptions cannot come from the proceeds derived directly from the imposition of special assessments for fire services and facilities. Because any exemption must be funded by an external funding source, the grant of any exemption will not have any impact upon the fire assessment to be imposed upon any other non-exempt parcels. Whether or not the City decides to fund exemptions for fire protection assessments on property owned by non-governmental entities would be based upon a determination that such exemptions constituted a valid public purpose. The importance of special assessments on non-governmental, tax-exempt parcels has been addressed by the Florida Supreme Court in Sarasota County v. Sarasota Church of Christ, 667 So.2d 180 (Fla. 1995) (In reciting the facts of the case on appeal, the Court stated that the party challenging the assessment consisted of religious organizations or entities owning developed real property in Sarasota County [the Churches] that are exempt from ad valorem taxes but not from special assessments.) The funding of exemptions for non- governmentally owned institutional property wholly exempt from ad valorem taxes could be based on a finding that such properties provide facilities and uses to their ownership, occupants or membership, as well as the public in general, that otherwise might be required to be provided by the County. Such a finding would be the basis for a determination that such properties served a legitimate public purpose or provided a public benefit that merited the City’s funding of an exemption from the fire protection assessment. In identifying an appropriate exemption scheme, the City should be cautious not to confuse the ownership of a parcel with the parcel’s use. For example, a determination to exempt properties used for institutional purposes would have to be extended to similar institutional property owned by entities created for profit, as well as institutional property owned by non-profit or governmental entities. However, if the City wanted to make the policy decision to narrow the exemption to only institutional property owned by not-for-profit entities, it might consider adding a second test to the exemption which afforded exemptions to institutional properties which were wholly exempt from Copyright © 2026 Accenture. All rights reserved. 24 ad valorem taxes. Adding the tax-exempt criteria further narrows the exemption on a well-tested tax-exempt premise. Whether the City decides to charge governmental entities or fund exemptions on governmentally– owned property requires somewhat different considerations. First, a forced sale of government property is not available as an enforcement mechanism. The charge to governmentally–owned parcels would be more akin to a service fee for each government parcel’s proportionate benefit from the availability and provision of fire protection services by the City. The billing would be direct, received by government buildings and facilities. Enforcement would be by judicial proceedings to require payment. As to each level of government, differing concepts of immunity and other statutory provisions or case law decisions may prevent collection or frustrate special assessment imposition. State and federal laws contain a patchwork of provisions exempting certain governmental property owners from the payment of special assessments. For example, section 423.02, Florida Statutes, exempts certain housing projects from the payment of special assessments. This general law does provide that a housing authority may agree with a local government to make payments in lieu of taxes, but past experience is that such an agreement, if in existence at all, under-funds the impact of such properties on a City’s fire assessable cost calculations. Accordingly, if the City chooses to exempt governmentally-owned property from the fire protection assessment and fund such costs from interlocal agreement with the affected government or from the City’s general fund, it is important that the City take steps to set up a reasonable contingency within its general budget to fund the cost incurred in providing fire protection services to governmentally–owned properties. Table 17 summarizes the estimated Fiscal Year 2026-27 impact of exempting governmental property and institutional tax exempt buildings. Table 17 Estimated Impact of Exemptions @ 100% (Five-Year Average) Financial Classification Five-Year Average Estimated Assessable Costs $20,128,428 Estimated Buy-down for Exemptions $1,359,764 Estimated Net Revenue $18,768,664 Copyright © 2026 Accenture. All rights reserved. 25 Outstanding Issues Issue 1: Exemption Of Institutional Tax-Exempt Parcels (Non-Government) The aggregate cost for the fire services that are available to institutional, wholly tax-exempt properties was estimated as part of the Institutional Property Use Category based on an analysis of each parcel’s use. The fair apportionment concepts in the methodology provided within this Assessment Memorandum require an identification of the calls for service to these properties and, therefore, their respective costs. In the event that a policy decision is made to exempt institutional, tax-exempt property, the proportional assessed costs allocated to such exemptions must be funded from other legally available sources because the financial burden of such exemption cannot be apportioned to non-exempt parcels. With any exemption, care should be taken to craft and ensure a non-discriminatory exemption class based upon valid public purpose concepts. Issue 2: Exemption Of Governmental Parcels In addition to the institutional, wholly tax-exempt properties, the aggregate cost for fire services provided to schools and governmental properties (municipalities, county, state, federal and any sovereign state or nation) was also estimated as part of the Institutional Property Use Category based on an analysis of each parcel’s use. The fair apportionment concepts in the methodology provided within Assessment Memorandum require an identification of the calls for service to these properties and, therefore, their respective costs. In the event that a policy decision is made to exempt governmental property, the proportional assessed costs allocated to such exemptions must be funded from other legally available sources because the financial burden of such exemption cannot be apportioned to non-exempt parcels. Issue 3: Collection of Assessments From Governmental Parcels A special assessment can be imposed against governmental property to pay for the benefits that such property receives. However, as to each level of government, differing concepts of immunity and other statutory provisions or case law may prevent collection or frustrate special assessment imposition. In addition, Florida case law is clear that the payment of such assessments cannot be enforced by a lien against the public property. Rather, the enforcement remedy would be a judicial action to compel payment. A collateral issue in enforcing payment is the legislative authorization of the public agency to pay the charge or special assessment imposed. Thus, the law establishing the expenditure authority of the specific governmental or public agency or its appropriation discretion must be examined to determine whether the governmental unit has the authority to pay a charge or assessment for fire services provided by the City. From a collection standpoint, each governmental unit should be sent a separate bill and no attempt should be made to collect the special assessment using the Uniform Method. Issue 4: Mobile Home Vehicle Park Vacancy Credit As a consequence of the transient use and potential extraordinary vacancies within mobile home parks as compared to other residential property and the lack of demand for fire services for unoccupied spaces, it is fair and reasonable to provide for an extraordinary vacancy adjustment procedure for mobile home park properties. Vacant mobile home spaces within a mobile home Copyright © 2026 Accenture. All rights reserved. 26 park will be charged; however, these properties will be eligible for an extraordinary vacancy adjustment for vacant mobile home spaces. Issue 5: Recreational Vehicle Park Vacancy Credit As a consequence of the transient use and potential extraordinary vacancies within RV parks as compared to other commercial property and the lack of demand for fire services for unoccupied spaces, it is fair and reasonable to provide for an extraordinary vacancy adjustment for RV park properties. All RV spaces within an RV park will be charged; however, these properties will be eligible for an extraordinary vacancy adjustment for vacant RV spaces, pursuant to section 166.223, Florida Statutes. Issue 6: Non-Specific Calls In the fire call analysis, certain fire related calls were classified as non-property specific, because of the location of occurrence in the incident report. These calls represent non-specific incidents that either could not be correlated to a specific parcel or involved auto accidents or other types of incidents along roads and highways. These calls are excluded from the analysis that determines the percentage of calls for service to respective property types and, therefore, are not considered in the determination of the extent of budget required to fund the department. Because the budget is established based on the ability of the department to adequately protect structures, no adjustment has been made to the budget due to non-property specific calls. Further, even if such calls did affect the cost of the department’s operations, there are sufficient non-assessment revenues available to offset any impact upon the budget. Issue 7: Apportionment Methodology The apportionment methodology is based on the level of services and resources currently being provided by the City. Any changes in the level of services or resources within the City could affect the apportionment methodology and should be analyzed prior to imposition of future fire assessments. Issue 8: Administrative Factor Calculation The administrative factor calculation was based on information provided by the City for normal staffing levels. Any changes to the staffing levels could result in a revised administrative factor that could increase or decrease the amount of assessable costs to be collected. Issue 9: Verification of Real Property Assessment Roll Data. Data utilized to assign rate categories and the number of billing units per category is based upon information provided by the City as maintained on the real property assessment roll maintained by the Orange County Property Appraiser for the levy of ad valorem taxes. A successful assessment program collected under the Uniform Method must use the information maintained by the property appraiser on the ad valorem tax roll. However, property appraisers are charged only with the responsibility of determining the value of all property within each City and maintaining certain records contained therewith, specifically the preparation of the ad valorem tax roll. The ad valorem tax roll is designed solely to provide the data required by property appraisers to fulfill their charge of assessing the value of property. In contrast, assessment programs focus on property use, size of improvements and other characteristics. A majority of the information used for the development of the assessment rates was provided in the ad valorem tax roll as determined by the City. However, further verification of the data for some parcels of property was conducted by City staff. Copyright © 2026 Accenture. All rights reserved. Appendix A Situation Found Codes and Descriptions Copyright © 2026 Accenture. All rights reserved. A-1 Situation Found Codes and Descriptions Situation Found Code Description EMS 100 Fire, other No 111 Building fires No 112 Fires in structures other than in a building No 113 Cooking fire, confined to container No 118 Trash or rubbish fire, contained No 120 Fire in mobile prop. used as a fixed struc., other No 122 Fire in motor home, camper, recreational vehicle No 130 Mobile property (vehicle) fire, other No 131 Passenger vehicle fire No 132 Road freight or transport vehicle fire No 138 Off-road vehicle or heavy equipment fire No 140 Natural vegetation fire, other No 142 Brush, or brush and grass mixture fire No 143 Grass fire No 150 Outside rubbish fire, other No 151 Outside rubbish, trash or waste fire No 154 Dumpster or other outside trash receptacle fire No 161 Outside storage fire No 162 Outside equipment fire No 163 Outside gas or vapor combustion explosion No 210 Overpressure rupture from steam, other No 251 Excessive heat, scorch burns with no ignition No 300 Rescue, emergency medical call (EMS) call, other Yes 311 Medical assist, assist EMS crew Yes 320 Emergency medical service, other Yes 321 EMS call, excluding vehicle accident with injury Yes 322 Vehicle accident with injuries Yes 323 Motor vehicle/pedestrian accident (MV Ped) Yes 324 Motor vehicle accident with no injuries No 331 Lock-in (if lock out , use 511 ) No 340 Search, other No 342 Search for person in water No 350 Extrication, rescue, other No 352 Extrication of victim(s) from vehicle No 353 Removal of victim(s) from stalled elevator No 357 Extrication of victim(s) from machinery No 365 Watercraft rescue No 381 Rescue or EMS standby Yes 400 Hazardous condition, other No 410 Flammable gas or liquid condition, other No Copyright © 2026 Accenture. All rights reserved. A-2 Situation Found Code Description EMS 411 Gasoline or other flammable liquid spill No 412 Gas leak (natural gas or LPG) No 420 Toxic condition, other No 421 Chemical hazard (no spill or leak) No 422 Chemical spill or leak No 424 Carbon monoxide incident No 440 Electrical wiring/equipment problem, other No 441 Heat from short circuit (wiring), defective/worn No 442 Overheated motor No 444 Power line down No 445 Arcing, shorted electrical equipment No 460 Accident, potential accident, other No 461 Building or structure weakened or collapsed No 463 Vehicle accident, general cleanup No 480 Attempted burning, illegal action, other No 500 Service Call, other No 510 Person in distress, other No 511 Lock-out No 512 Ring or jewelry removal No 520 Water problem, other No 522 Water or steam leak No 531 Smoke or odor removal No 540 Animal problem, other No 541 Animal problem No 542 Animal rescue No 550 Public service assistance, other No 551 Assist police or other governmental agency No 552 Police matter No 553 Public service No 554 Assist invalid Yes 555 Defective elevator, no occupants No 561 Unauthorized burning No 600 Good intent call, other No 611 Dispatched & canceled en route No 621 Wrong location No 622 No incident found at dispatch address No 631 Authorized controlled burning No 641 Vicinity alarm (incident in other location) No 651 Smoke scare, odor of smoke No 652 Steam, vapor, fog or dust thought to be smoke No 653 Barbecue, tar kettle No 671 Hazmat release investigation w/ no hazmat No 700 False alarm or false call, other No 710 Malicious, mischievous false call, other No Copyright © 2026 Accenture. All rights reserved. A-3 Situation Found Code Description EMS 711 Municipal alarm system, malicious false alarm No 714 Central station, malicious false alarm No 715 Local alarm system, malicious false alarm No 730 System malfunction, other No 731 Sprinkler activation due to malfunction No 733 Smoke detector activation due to malfunction No 734 Heat detector activation due to malfunction No 735 Alarm system sounded due to malfunction No 736 CO detector activation due to malfunction No 740 Unintentional transmission of alarm, other No 740 Sprinkler activation, no fire - unintentional No 743 Smoke detector activation, no fire - unintentional No 744 Detector activation, no fire - unintentional No 745 Alarm system sounded, no fire - unintentional No 746 Carbon monoxide detector activation, no CO No 813 Wind storm, tornado/hurricane assessment No 814 Lightning strike (no fire) No 900 Special type of incident, other No Copyright © 2026 Accenture. All rights reserved. Appendix B Fixed Property Use Codes and Descriptions Copyright © 2026 Accenture. All rights reserved. B-1 Fixed Property Use Codes and Descriptions Fixed Property Use Code Description Category 100 Assembly, other Non-Specific 110 Fixed use recreation places, other Commercial 120 Variable use amusement, recreation places Commercial 121 Ballroom, gymnasium Commercial 124 Playground Commercial 129 Amusement center: indoor/outdoor Commercial 130 Places of worship, funeral parlors Institutional 131 Church, mosque, synagogue, temple, chapel Institutional 134 Funeral parlor Institutional 141 Athletic/health club Institutional 142 Clubhouse Commercial 150 Public or government, other Institutional 151 Library Institutional 155 Courthouse Institutional 160 Eating, drinking places Commercial 161 Restaurant or cafeteria Commercial 162 Bar or nightclub Commercial 173 Bus station Commercial 183 Movie theater Commercial 200 Educational, other Institutional 210 Schools, non-adult Institutional 211 Preschool Institutional 213 Elementary school, including kindergarten Institutional 215 High school/junior high school/middle school Institutional 241 Adult education center, college classroom Institutional 254 Day care, in commercial property Commercial 300 Health care, detention, & correction, other Institutional 311 24-hour care Nursing homes, 4 or more persons Institutional 321 Mental retardation/development disability facility Institutional 331 Hospital - medical or psychiatric Institutional 332 Hospices Institutional 340 Clinics, Doctors offices, hemodialysis centers Institutional 341 Clinic, clinic-type infirmary Institutional 342 Doctor, dentist or oral surgeon's office Commercial 361 Jail, prison (not juvenile) Institutional 365 Police station Institutional 400 Residential, other Residential 419 1 or 2 family dwelling Residential 429 Multifamily dwellings Residential 439 Boarding/rooming house, residential hotels Residential 449 Hotel/motel, commercial Commercial Copyright © 2026 Accenture. 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B-2 Fixed Property Use Code Description Category 460 Dormitory type residence, other Institutional 500 Mercantile, business, other Commercial 511 Convenience store Commercial 519 Food and beverage sales, grocery store Commercial 529 Textile, wearing apparel sales Commercial 549 Specialty shop Commercial 557 Personal service, including barber & beauty shops Commercial 559 Recreational, hobby, home repair sales, pet store Commercial 571 Service station, gas station Commercial 579 Motor vehicle or boat sales, services, repair Commercial 580 General retail, other Commercial 581 Department or discount store Commercial 592 Bank Commercial 593 Office: veterinary or research Commercial 596 Post office or mailing firms Institutional 599 Business office Commercial 639 Communications center Industrial/Warehouse 644 Gas distribution, pipeline, gas distribution Industrial/Warehouse 647 Water utility Industrial/Warehouse 669 Forest, timberland, woodland Non-Specific 700 Manufacturing, processing Industrial/Warehouse 800 Storage, other Industrial/Warehouse 807 Outside material storage area Non-Specific 808 Outbuilding or shed Non-Specific 880 Vehicle storage, other Industrial/Warehouse 882 Parking garage, general vehicle Industrial/Warehouse 888 Fire station Institutional 891 Warehouse Industrial/Warehouse 898 Dock, marina, pier, wharf Industrial/Warehouse 899 Residential or self storage units Industrial/Warehouse 900 Outside or special property, other Non-Specific 931 Open land or field Non-Specific 935 Campsite with utilities Commercial 936 Vacant lot Non-Specific 940 Water area, other Non-Specific 946 Lake, river, stream Non-Specific 951 Railroad right of way Non-Specific 960 Street, other Non-Specific 961 Highway or divided highway Non-Specific 962 Residential street, road or residential driveway Non-Specific 963 Street or road in commercial area Non-Specific 981 Construction site Non-Specific 984 Industrial plant yard - area Industrial/Warehouse 985 Vehicle parking area Non-Specific Copyright © 2026 Accenture. All rights reserved. B-3 Fixed Property Use Code Description Category 000 Property Use, other Non-Specific NNN None Non-Specific UUU Undetermined Non-Specific Copyright © 2026 Accenture. All rights reserved. C-1 Appendix C Building Improvement Codes Copyright © 2026 Accenture. All rights reserved. C-2 Building Improvement Codes Building Improvement Code Description Category 0102 SINGLE FAMILY RESIDENTIAL CLASS II Residential 0103 SINGLE FAMILY RESIDENTIAL CLASS III Residential 0104 SINGLE FAMILY RESIDENTIAL CLASS IV Residential 0120 TOWNHOUSE Residential 0121 CLASS II TOWNHOUSE Residential 0122 Townhouse Class III Residential 0201 CLASS I MANUFACTURED HOME Residential 0202 CLASS II MANUFACTURED HOME Residential 0203 MANUFACTURED HOME Residential 0310 MODERN APARTMENT COMPLEX Residential 0314 Mid-Rise Apartment Residential 0349 Multi-Family 11-49 Units Residential 0400 CONDOMINIUM - RESIDENTIAL Residential 0411 CONDOMINIUM - RETAIL Commercial 0417 CONDOMINIUM - OFFICE 1-3 FLOORS Commercial 0419 CONDOMINIUM - PROFESSIONAL BUILDING Commercial 0421 CONDOMINIUM - RESTAURANT Commercial 0448 CONDOMINIUM - WAREHOUSE Industrial/Warehouse 0499 CONDO - LAND ONLY Not Charged 0600 RETIREMENT HOMES Institutional 0805 5-UNIT DUPLEX Residential 0812 DUPLEX Residential 0813 TRIPLEX Residential 0822 CLASS II DUPLEX Residential 1004 Vacant Condo Site Not Charged 1100 STORE 1 STORY Commercial 1105 Retail Multi-Tenant Commercial 1107 Retail Multi-Tenant II Commercial 1110 CONVENIENCE STORE Commercial 1115 Free Standing Retail Commercial 1120 Drug Store Commercial 1125 Big Box Rtl Small Commercial 1130 Big Box Retail Med Commercial 1135 Big Box Retail Large Commercial 1200 COMMERCIALLY CONVERTED SINGLE FAMILY RESIDENTIAL Commercial 1210 Store/Office/Res Class 2 Commercial 1300 DEPARTMENT STORE Commercial 1400 SUPERMARKET Commercial 1500 SHOPPING CENTER REGIONAL Commercial 1600 SHOPPING CENTER LOCAL Commercial 1610 Neighborhood Center Commercial 1700 OFFICE 1 TO 3 STORY Commercial 1702 OFFICE 1 TO 3 STORY Commercial Copyright © 2026 Accenture. All rights reserved. C-3 Building Improvement Code Description Category 1800 OFFICE 4 OR MORE STORIES Commercial 1900 PROFESSIONAL BUILDING Commercial 1910 CHILD CARE FACILITY Commercial 1911 Child Care Center Class II Commercial 2100 RESTAURANT Commercial 2200 CHAIN RESTAURANT Commercial 2300 FINANCIAL INSTITUTION Commercial 2704 Rv/Motorcyle Dealership Commercial 2705 Auto Sales - Used Commercial 2720 TIRE DEALER Commercial 2730 LUBE FACILITY Commercial 2740 VEHICLE REPAIR Commercial 2751 Car Wash Drive Thru Commercial 2752 Car Wash Automatic Commercial 2800 PARKING GARAGE Industrial/Warehouse 3000 GREENHOUSE Not Charged 3200 THEATER, ENCLOSED Commercial 3400 RECREATION/CLUB BUILDING/MEETING Commercial 3800 GOLF COURSE Commercial 3910 AVERAGE HOTEL Commercial 4100 LIGHT MANUFACTURING Industrial/Warehouse 4400 PACKING PLANT/COLD STORAGE FREEZERS Industrial/Warehouse 4610 FOOD PROCESSING FREEZER Industrial/Warehouse 4800 WAREHOUSE Industrial/Warehouse 4807 Ind Warehouse II Industrial/Warehouse 4808 Ind Distribution I Industrial/Warehouse 4810 DISTRIBUTION WAREHOUSE Industrial/Warehouse 4820 Mini Warehouse Industrial/Warehouse 4825 Mini Warehouse Industrial/Warehouse 4830 TRUCK TERMINAL Industrial/Warehouse 4900 BARN/SHED Not Charged 7100 CHURCH Institutional 7200 SCHOOL/COLLEGE Institutional 7400 HOME FOR THE AGED Institutional 7600 MORTUARY Commercial 7700 CLUB/LODGE/HALL Institutional 8000 NOT USED Not Charged 8300 PUBLIC SCHOOL Institutional 8500 HOSPITAL Institutional 8600 COUNTY BUILDING Institutional 8800 FEDERAL BUILDING Institutional 8900 MUNICIPAL BUILDING Institutional 9100 UTILITIES Industrial/Warehouse Copyright © 2026 Accenture. All rights reserved. D-1 Appendix D Florida Department of Revenue (DOR) Property Use Codes Copyright © 2026 Accenture. All rights reserved. D-2 DOR Codes DOR Code Description 0000 VACANT 0100 SINGLE FAMILY 0200 MOBILE HOME 0300 MULTIFAMILY 0400 CONDOMINIUM 0500 COOPERATIVE 0600 RETIREMENT 0700 MISC. RESIDENCE 0800 MFR <10 UNITS 0900 COMMON AREA Not Charged 1000 VACANT COMM 1100 STORES 1200 STORE/OFF/RES 1300 DEPT STORE 1400 SUPERMARKET 1500 SH CTR REGIONAL 1600 SH CTR CMMITY 1601 SH CTR NBHD 1700 OFFICE 1 STORY 1701 POST OFFICE 1800 OFF MULTISTORY 1900 PROF OFFICES 2000 AIRPORT 2100 RESTAURANT 2200 REST, DRIVE-IN 2300 FINANCIAL 2400 INSURANCE 2500 SERVICE SHOPS 2600 SERV STATIONS 2700 AUTO SALES 2800 PKG LOT (COMM) 2801 MOBILE HOME PARK 2900 WHOLESALER 3000 FLORIST 3100 DRV-IN THEATER 3200 THEATER 3300 NIGHT CLUBS 3400 BOWLING ALLEY 3500 TOURIST ATTRACTION 3600 CAMPS 3700 RACETRACK 3800 GOLF COURSE 3900 MOTEL 4000 VACANT INDUSTRIAL 4100 LIGHT MFG 4200 HEAVY MFG 4300 LUMBER YD/MILL Copyright © 2026 Accenture. All rights reserved. D-3 DOR Code Description 4400 PACKING 4500 BOTTLER 4600 FOOD PROCESSING 4700 MIN PROCESSING 4800 WAREH/DIST TERM 4900 OPEN STORAGE 5000 IMPROVED AGRI 5100 CROPSOIL CLASS1 5200 CROPSOIL CLASS2 5300 CROPSOIL CLASS3 5400 TMBR SI 90+ 5500 TMBR SI 80-89 5600 TMBR SI 70-79 5700 TMBR SI 60-69 5800 TMBR SI 50-59 5900 TMBR NOT CLSSFD 6000 GRZGSOIL CLASS1 6100 GRZGSOIL CLASS2 6200 GRZGSOIL CLASS3 6300 GRZGSOIL CLASS4 6400 GRZGSOIL CLASS5 6500 GRZGSOIL CLASS6 6600 ORCHARD GROVES 6700 POUL/BEES/FISH 6800 DAIRIES/FEEDLTS 6900 ORN/MISC AGRI 7000 VACANT INSTITUTIONAL 7100 CHURCHES 7200 PRV SCHL/COLL 7300 PRV HOSPITAL 7400 NURSING HOME 7500 ORPHNG/NON-PROF 7600 MORT/CEMETERY 7700 CLB/LDG/UN HALL 7800 SANI/ REST HOME 7900 CULTURAL 8000 WATER MGT DIST 8100 MILITARY 8200 FOREST/PK/REC 8300 PUB CTY SCHOOL 8400 COLLEGE 8500 HOSPITAL 8600 CTY INC NONMUNI 8700 STATE 8800 FEDERAL 8900 MUNICIPAL 9000 LEASEHOLD INT 9100 UTILITY 9200 MING/PET/GASLND Copyright © 2026 Accenture. All rights reserved. D-4 DOR Code Description 9300 SUBSURF RIGHTS Not Charged 9400 RIGHT-OF-WAY Not Charged 9500 RIVERS/LAKES Not Charged 9600 SEWG/WASTE LAND Not Charged 9700 OUTDR REC/PK LD 9800 CENTRALLY ASSD Not Charged 9900 ACRG NOT ZND AG 9999 EXEMPT Copyright © 2026 Accenture. All rights reserved. F-1 Copyright © 2025 Accenture All rights reserved. Accenture and its logo are trademarks of Accenture. Published Daily in Orange, Seminole, Lake, Osceola & Volusia Counties, Florida Sold To: City of Ocoee - 104558 1 North Bluford Avenue OCOEE, FL 34761-2258 Bill To: City of Ocoee - 104558 1 North Bluford Avenue OCOEE, FL 34761-2258 State Of Florida County Of Orange Before the undersigned authority personally appeared Rose Williams, who on oath says that he or she is a duly authorized representative of the ORLANDO SENTINEL, a DAILY newspaper published in Orange/Seminole-Lake-Osceola-Volusia County, Florida; that the attached copy of advertisement, being a Legal Notice in: The matter of 26-037 Ad Fire Protection Special Assessment Was published in said newspaper by print in the issues of, or by publication on the newspaper's website, if authorized on 19 Jul 2026. Affiant further says that the newspaper complies with all legal requirements for publication in Chapter 50, Florida Statutes. Rose Williams _____________________________ _________________________ Signature of Affiant Name of Affiant Sworn to and subscribed before me on 20 Jul 2026, by above Affiant, who is personally known to me (X) or who has produced identification ( ). _________________________ Signature of Notary Public _________________________ Name of Notary, Typed, Printed, or Stamped 105282 P ag e 1 o f 2 105282 P ag e 2 o f 2